This paper provides a review, discussion, and analysis of research on the usefulness of corporate governance codes to U.S. firms based on the theories underlying corporate governance, anecdotal evidence, and practices. It reviews the concurrent corporate governance codes and theories in the U.S....

This case is fictitious but draws upon facts from actual occurrences. It requires students to apply auditing concepts and professional standards in an international setting. An affiliate of a U.S. accounting firm, Loxon Shanghai CPA Ltd., has received a request from the SEC for the audit...

This study examines the mediating role of Chinese banking employees’ attitudes toward Corporate Social Responsibility (CSR). Specifically, it investigates the impact of individuals’ CSR attitudes on the relationship between social networking (guanxi) with their banks’ supervisors and their...